Welcome to the Lee County Property Appraiser's Office on-line filing for Homestead Exemption. There are two ways to apply, depending on certain criteria.The homestead exemption and Save Our Homes assessment limitation help thousands of Florida homeowners save money on their property taxes every year. Can the Clerk's Office provide legal advice? You MUST first apply for a Homestead Exemption in order to be eligible for Portability. How to apply for homestead exemption in Polk County, FL? You will need to visit the Polk Property appraiser website and create an account. Homestead exemption from forced sale can only be lost if the homeowner permanently abandons its use as a residence. Homestead exemption from forced sale can only be lost if the homeowner permanently abandons its use as a residence. It can also finance public infrastructure improvements to stimulate more activity in the district.